FOR

Intermediate-level payroll practitioners, or advanced practitioners wanting a refresher, who want to learn how to complete payment calculations that meet legislative requirements and ensure compliance.

Please note: This course is not suited to someone new to payroll or in an entry-level payroll position.

PURPOSE

New Zealand employment legislation is complex and wide-ranging in what payroll practitioners must calculate to remain compliant. This course enables participants to understand the essential calculations needed across a range of employee payment situations.

Fully worked examples covering various scenarios will be provided for use back in the workplace. Attendees are encouraged throughout the course to ask questions.

COURSE ACCESS

All learning activities are available through the eLearning environment. At the start of the course, a course manual will be couriered to the student as their guide.

Students can also access downloadable information and a wide range of external links to websites and other resources.

Activities and assessments are accessed through the eLearning environment, uploaded, marked, and reported back to the student online.

You will also have access to the course material in the form of an online flipping book if you wish to start before the physical course material arrives.

DURATION

As an online course, once the start date is booked, the course will be available for six weeks only. Additional extensions may be requested based on work or personal circumstances. This course is based on approximately 40 hours of learning over six weeks.

COURSE CONTENT

• Holidays Act 2003: gross earnings, included and excluded payments, annual holidays using AWE, OWP and 8%, RDP, ADP, sick leave, bereavement leave, alternative holidays, family violence leave, public holidays, and cashing up the fourth week of annual holidays.
• Parental Leave and Employment Protection Act 1987: taking and paying annual leave before and after parental leave, and calculating payment for keeping in touch days.
• Income Tax Act 2007: calculating tax, understanding tax codes, applying tax code changes, lump sum payments, extra pay, regular bonuses, redundancy payments, retiring payments, and the five leave payments now taxed as extra pay.
• Child support, student loans and government deductions: projected net earnings, child support deductions, student loan deductions, student loan thresholds, Commissioner deductions, borrower deductions, IRD deductions, MSD deductions, and court attachment orders.
• KiwiSaver and superannuation: payments included or excluded from KiwiSaver, employer and employee contributions, and setting and calculating ESCT for KiwiSaver and superannuation.
• Accident Compensation Act 2001: ACC earner levy, threshold rates, and calculating first-week compensation for work and non-work accidents.
• Allowances: benefit allowances, non-taxable allowances, reimbursing allowances, and motor vehicle reimbursement rates.
• Payroll Giving: calculating the tax credit on donations.
• Minimum Wage Act 1983: ensuring minimum wage requirements are met.